A CUDA implementation of the 3D viscous incompressible Navier-Stokes equations is proposed using as advection operator the BFECC (Back and Forth Error Compensation and Correction) scheme. The Poisson problem for pressure is solved with a CG (Conjugated Gradient) preconditioning the system with FFTs (Fast Fourier Transforms). Study cases such as Lid-Driven Cavity and Flow Past Circular Cilinder, both 2D and 3D, are solved in order to check accuracy and obtain performance measurements.